Algeria's draft Finance Bill for 2026 has been submitted in parliament following its approval by the Council of Ministers on 5 October 2025. Some of the main tax measures include:
- The repeal of the optional real-profit tax regime for non-resident companies without a permanent establishment in Algeria, which will be taxed exclusively by means of withholding tax on gross income;
- The extension of the tax base for non-resident companies taxable in Algeria under turnkey or EPC contracts, which ar…